Due Dates

PERSON

RETURN

DUE DATE

NATURE OF RETURN

Normal Tax Payers

 

(For Taxpayers with Annual turnover of more than Rs 1.5 crore.)

 

And

 

(For Taxpayers with the Annual turnover of upto Rs 1.5 crore (who opt for monthly return filing instead of Quarterly return filing.)

Monthly - GSTR 1

10th of the next month

Details of outward supplies

Monthly - GSTR 2

15th of the next month

Details of inward supplies

Monthly - GSTR 3

 

20th of the next month

 

Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax

Monthly - GSTR 3B

20th of the next month

Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax.

Annually - GSTR 9

31st December of next FY

GSTR 9 - Annual Return.

GSTR 9B - Ecommerce Operator who have filed GSTR-8.
GSTR 9C - Reconciliation statement.

 

 

Normal Tax Payers

 

(Quarterly Returns Taxpayers with Annual Turnover up to Rs. 1.5 Crore who opt for Quarterly return filing)

Quarterly - GSTR 1

July - Sept: 31st Dec 2017

Oct - Dec: 15th Feb 2018

Jan - Mar: 30th April 2018

Details of outward supplies

Quarterly - GSTR 2

15th of the next month of the quarter ended

Details of inward supplies

Quarterly - GSTR 3

20th of the next month of the quarter ended.

Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax.

Monthly - GSTR 3B

20th of the next month.

Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax.

Annually - GSTR 9

31st December of next FY

GSTR 9 - Annual Return

GSTR 9B - Ecommerce Operator who have filed GSTR-8
GSTR 9C - Reconciliation Statement

Compounding/ Composition tax payers

Quarterly - GSTR 4

18th of the month next to quarter

Quarterly return for compounding taxpayers under section 10

Annually - GSTR 9A

31st December of next FY

Simplified Annual return by Compounding taxable persons registered under section 10

 

 

Non – Resident Taxpayers

Periodic - GSTR 5

Refer Note 1

Periodic return by non-resident foreign taxpayer

Input Service Distributor

Monthly - GSTR 6

13th of the next month

Return for Input Service Distributor (ISD)

 

 

Authorities deducting TDS (Applicable to government entities) – Check act for more details

Monthly - GSTR 7

10th of the next month

Return for person deducting tax at source

Periodic - GSTR 7A

5 days of depositing TDS

TDS Certificate

E-commerce Operator

Monthly - GSTR 8

10th of the next month

Details of supplies effected through e-commerce operator and the amount of tax collected under sec52(4)

A person who has been issued a Unique Identity Number (UIN)

Monthly - GSTR 11

28th of the next month

A person who has been issued UIN (Foreign diplomats, embassies etc. ) and claims a refund of the taxes paid on their inward supplies has to file GSTR 11.

A person who ceases to do business voluntarily or by way of an order by the authorities

One time - GSTR 10

3 months of the date of cancellation or date of cancellation order (Later)

Details of closing stock and amount of tax payable on Closing Stock

Note 1: Within 20 days after the end of a tax period or within 7 days after the last day of the validity period of registration, whichever is earlier.

 

Note 2: If a person has more than one GSTIN, he shall file multiple returns.

 

TAXES

PAYMENT OF TAX TO GOVERNMENT

FURNISH TDS/TCS CERTIFICATE

RETURN TO BE FILED WITH GOVERNMENT

TDS

Monthly
7th of the following month and

For the month of March on 30th April

In case of Salary
Annually
31st May of the following FY

 

Other than Salary

Quarterly

15 days from the due date of furnishing the Return

For 31st Jul - 15th Aug

For 31st Oct - 15th Nov.

For 31st Jan - 15th Feb

For 31st May - 15th Jun

 

Quarterly Return
For April to June – 31st July
For July to September – 31st October
For October to December – 31st January
For January to March – 31st May

TCS

Monthly
7th of the following month and

For the month of March on 30th April

Quarterly
15 days from the due date of furnishing return:
For 15th Jul – 30th Jul
For 15th Oct – 30th Oct
For 15th Jan – 30th Jan
For 15th May – 30th May

 

Quarterly Return
For April to June – 15th July
For July to September – 15th October
For October to December – 15th January
For January to March – 15th May

TAX PAYERS

PAYMENT OF TAX TO GOVERNMENT

Salaried, Freelancers and Businesses
(If your total tax liability is Rs. 10,000 or more in a financial year you have to pay advance tax. Advance tax applies to all tax payers, salaried, freelancers, and businesses. Senior citizens, who are 60 years or older, and do not run a business, are exempt from paying advance tax.)

Quarterly

Advance Tax Payment
15th June - At least 15% of the advance tax liability
15th September - At least 45% of the advance tax liability
15thDecember - At least 75% of the advance tax liability
15th March - Whole amount i.e. 100% of the advance tax liability

Presumptive Income for Businesses
(Taxpayers who opt for presumptive scheme have to pay whole amount of their advance tax in one instalment on or before 15th March. If they pay all of their tax dues by 31st March that is also ok. Starting FY 2016-17. businesses with turnover of Rs 2 crores or less can opt for this scheme.)

Advance Tax Payment

 

For taxpayers who have opted for Presumptive Taxation Scheme – Business Income

Annually

31st March - Whole amount i.e. 100% of the advance tax liability

 

For taxpayers opting for presumptive taxation having business income from plying, hiring or leasing of goods carriages Section 44AE

Quarterly

15th June - At least 15% of the advance tax liability
15th September - At least 45% of the advance tax liability
15thDecember - At least 75% of the advance tax liability
15th March - Whole amount i.e. 100% of the advance tax liability

Presumptive Income for Professionals
(Starting FY 2016-17, this scheme has been extended to professionals such as doctors, lawyers, architects etc. if their gross receipts are 50 lakhs or less(Section 44ADA). Such taxpayers have to pay advance tax as per quarterly instalments.)

Annually

Advance Tax Payment
15th June - At least 15% of the advance tax liability
15th September - At least 45% of the advance tax liability
15th December - At least 75% of the advance tax liability
15th March - Whole amount i.e. 100% of the advance tax liability

TAXES

RETURN TO BE FILED WITH GOVERNMENT

INCOME TAX

COMPANY

Annually

  • If Tax Audit not applicable – 30th September following the FY,

  • If Tax Audit applicable – 30th October following the FY,

  • If Transfer pricing provisions applicable – 30th November following the FY

 

INDIVIDUAL/LLP

Annually

  • If Tax Audit not applicable – 31st July following the FY

  • If Tax audit applicable – 30th September following the FY

TAXES

PAYMENT OF TAX TO GOVERNMENT

RETURN TO BE FILED WITH GOVERNMENT

PROVIDENT FUND

Monthly

15th of every month

Monthly and Annual Return

Monthly return – 25th of every month

Annual return – 30th April following the FY

ESIC

Monthly

21st of every month

Half Yearly Return

For April to September – 11th Nov

For October to March – 12th May

PARTICULARS

FILINGS WITH REGISTRAR

EXAMPLE

BALANCE SHEET AND STATEMENT OF PROFIT AND LOSS

COMPANY

Annually – Form AOC-4

Within 30 days from the conclusion of the Annual General Meeting (‘AGM’)
(In case of One person Company, within 180 days from the close of financial year)

 

AGM held on 30th September - 30thOctober

ANNUAL RETURN

COMPANY

Annually – Form MGT-7

Within 60 days from the conclusion of AGM conducted by the Company.

AGM held on 30th September - 29thNovember

LLP

Annually – Form LLP-11

Within 60 days from the date of closing of Financial Year

i.e. 30th May

Annually – Form LLP-8

Statement of Account & Solvency on or before 30th Oct. of each year

 

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